{"id":"https://openalex.org/W4387640776","doi":"https://doi.org/10.1016/j.cles.2023.100089","title":"Audit risk of government subsidies in the new energy industry","display_name":"Audit risk of government subsidies in the new energy industry","publication_year":2023,"publication_date":"2023-10-14","ids":{"openalex":"https://openalex.org/W4387640776","doi":"https://doi.org/10.1016/j.cles.2023.100089"},"language":"en","primary_location":{"id":"doi:10.1016/j.cles.2023.100089","doi":"https://doi.org/10.1016/j.cles.2023.100089","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.cles.2023.100089","pdf_url":null,"source":{"id":"https://openalex.org/S4220651687","display_name":"Cleaner Energy Systems","issn_l":"2772-7831","issn":["2772-7831"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["cwts-core","doaj","jufo-1","norway-1"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Cleaner Energy Systems","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://doi.org/10.1016/j.cles.2023.100089","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5008339715","display_name":"Wunhong Su","orcid":"https://orcid.org/0000-0001-8086-6821","observed_orcids":["https://orcid.org/0000-0001-8086-6821"]},"institutions":[{"id":"https://openalex.org/I50760025","display_name":"Hangzhou Dianzi University","ror":"https://ror.org/0576gt767","country_code":"CN","type":"education","lineage":["https://openalex.org/I50760025"]}],"countries":["CN"],"is_corresponding":true,"raw_author_name":"Wunhong Su","raw_affiliation_strings":["School of Accounting, Hangzhou Dianzi University, Hangzhou, Zhejiang, China"],"raw_orcid":"https://orcid.org/0000-0001-8086-6821","affiliations":[{"raw_affiliation_string":"School of Accounting, Hangzhou Dianzi University, Hangzhou, Zhejiang, China","institution_ids":["https://openalex.org/I50760025"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5037739574","display_name":"Zhimiao Hu","orcid":"https://orcid.org/0000-0002-2607-6340","observed_orcids":["https://orcid.org/0000-0002-2607-6340"]},"institutions":[{"id":"https://openalex.org/I50760025","display_name":"Hangzhou Dianzi University","ror":"https://ror.org/0576gt767","country_code":"CN","type":"education","lineage":["https://openalex.org/I50760025"]}],"countries":["CN"],"is_corresponding":true,"raw_author_name":"Zhimiao Hu","raw_affiliation_strings":["School of Accounting, Hangzhou Dianzi University, Hangzhou, Zhejiang, China"],"raw_orcid":"https://orcid.org/0000-0002-2607-6340","affiliations":[{"raw_affiliation_string":"School of Accounting, Hangzhou Dianzi University, Hangzhou, Zhejiang, China","institution_ids":["https://openalex.org/I50760025"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5008339715","https://openalex.org/A5037739574"],"corresponding_institution_ids":["https://openalex.org/I50760025"],"apc_list":{"value":1200,"currency":"USD","value_usd":1200},"apc_paid":{"value":1200,"currency":"USD","value_usd":1200},"fwci":2.9991,"has_fulltext":false,"cited_by_count":9,"citation_normalized_percentile":{"value":0.91031468,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":91,"max":97},"biblio":{"volume":"6","issue":null,"first_page":"100089","last_page":"100089"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.6464999914169312,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.6464999914169312,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.16329999268054962,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.09300000220537186,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/government-subsidies","display_name":"government subsidies","score":0.8220000267028809},{"id":"https://openalex.org/keywords/audit-risk","display_name":"audit risk","score":0.9629999995231628},{"id":"https://openalex.org/keywords/new-energy-vehicle-industry","display_name":"new energy vehicle industry","score":0.8360000252723694},{"id":"https://openalex.org/keywords/subsidy-fraud","display_name":"subsidy fraud","score":0.9100000262260437},{"id":"https://openalex.org/keywords/information-asymmetry","display_name":"information asymmetry","score":0.8980000019073486},{"id":"https://openalex.org/keywords/green-economy","display_name":"green economy","score":0.6489999890327454}],"concepts":[{"id":"https://openalex.org/C84265765","wikidata":"https://www.wikidata.org/wiki/Q193219","display_name":"Subsidy","level":2,"score":0.8944269418716431},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7312119007110596},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.7205681800842285},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6104568839073181},{"id":"https://openalex.org/C191935318","wikidata":"https://www.wikidata.org/wiki/Q148","display_name":"China","level":2,"score":0.4422461986541748},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.37505221366882324},{"id":"https://openalex.org/C40700","wikidata":"https://www.wikidata.org/wiki/Q1411783","display_name":"Industrial organization","level":1,"score":0.3288852870464325},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.31549108028411865},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3071412146091461},{"id":"https://openalex.org/C34447519","wikidata":"https://www.wikidata.org/wiki/Q179522","display_name":"Market economy","level":1,"score":0.25357896089553833},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.06693223118782043},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1016/j.cles.2023.100089","doi":"https://doi.org/10.1016/j.cles.2023.100089","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.cles.2023.100089","pdf_url":null,"source":{"id":"https://openalex.org/S4220651687","display_name":"Cleaner Energy Systems","issn_l":"2772-7831","issn":["2772-7831"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["cwts-core","doaj","jufo-1","norway-1"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Cleaner Energy Systems","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.1016/j.cles.2023.100089","doi":"https://doi.org/10.1016/j.cles.2023.100089","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.cles.2023.100089","pdf_url":null,"source":{"id":"https://openalex.org/S4220651687","display_name":"Cleaner Energy Systems","issn_l":"2772-7831","issn":["2772-7831"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["cwts-core","doaj","jufo-1","norway-1"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Cleaner Energy Systems","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":15,"referenced_works":["https://openalex.org/W2022930690","https://openalex.org/W2192732191","https://openalex.org/W2298764048","https://openalex.org/W3016095082","https://openalex.org/W3107969250","https://openalex.org/W3121595088","https://openalex.org/W3122370222","https://openalex.org/W3125725670","https://openalex.org/W3166753546","https://openalex.org/W3182559737","https://openalex.org/W3184205128","https://openalex.org/W3184360341","https://openalex.org/W3191378993","https://openalex.org/W3192926488","https://openalex.org/W4206052212"],"related_works":["https://openalex.org/W2977070690","https://openalex.org/W2956894318","https://openalex.org/W4389211050","https://openalex.org/W4409177769","https://openalex.org/W4286251913","https://openalex.org/W4386508223","https://openalex.org/W2992233180","https://openalex.org/W7111667855","https://openalex.org/W4383270414","https://openalex.org/W3112993587"],"abstract_inverted_index":{"Green":[0],"economy":[1],"has":[2,20,31],"become":[3],"the":[4,12,36,42,58,63,80,88,96,107,110,114,117,136,150,161,176,186,193,203,207,222,226,232,236],"world's":[5],"main":[6],"goal":[7],"of":[8,41,60,82,99,113,116,138,152,165,178,188,212,224,228,235],"economic":[9],"development":[10,40,50,115,211,227],"in":[11,23,47,145,174,231],"twenty-first":[13],"century.":[14],"The":[15,29,120],"new":[16,43,68,127,214,229],"energy":[17,44,69,128,215],"vehicle":[18,45,70,216],"industry":[19,46],"developed":[21],"rapidly":[22],"a":[24,126,172],"green":[25],"and":[26,38,57,65,104,148,156,163,184,209],"low-carbon":[27],"economy.":[28],"government":[30,64,77,100,108,139,180,204],"used":[32],"subsidies":[33,101,140],"to":[34,54,75,94,134,202,205],"promote":[35,206],"healthy":[37,208],"efficient":[39],"its":[48,153,166],"early":[49,233],"stage.":[51],"However,":[52],"due":[53],"information":[55],"asymmetry":[56],"correlation":[59],"interests":[61],"between":[62],"firms,":[66,103],"some":[67,196],"firms":[71],"have":[72],"fraudulent":[73,84,167,194],"behavior":[74],"obtain":[76],"subsidies.":[78],"In":[79],"face":[81,109],"this":[83,142],"phenomenon,":[85,195],"how":[86,105],"should":[87],"audit":[89,97,154,182,189],"department":[90],"take":[91],"corresponding":[92,157],"measures":[93],"avoid":[95],"risk":[98,155],"for":[102],"can":[106,170,199,219],"unknown":[111],"nature":[112],"emerging":[118],"industry?":[119],"study":[121],"takes":[122],"Suzhou":[123],"Golden":[124],"Dragon,":[125],"automobile":[129,143],"firm,":[130],"as":[131],"an":[132],"example":[133],"analyze":[135],"impact":[137],"on":[141],"firm":[144],"recent":[146],"years":[147],"explore":[149],"causes":[151],"countermeasures":[158],"by":[159],"analyzing":[160,192],"motive":[162],"means":[164,223],"behavior,":[168],"which":[169,218],"play":[171],"role":[173],"improving":[175],"defects":[177],"China's":[179,213],"subsidy":[181],"theory":[183],"strengthening":[185],"rigor":[187],"practice.":[190],"By":[191],"reasonable":[197],"suggestions":[198],"be":[200],"given":[201],"benign":[210],"industry,":[217],"also":[220],"enrich":[221],"supporting":[225],"industries":[230],"stage":[234],"future.":[237]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":4},{"year":2024,"cited_by_count":4}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2023-10-15T00:00:00"}